Section 40 CGST - First return

Last updated at May 29, 2018 by Teachoo

According to Section 40 of Central Goods and Service Tax Act, 2017 as passed by Lok Sabha :

Every registered person who has made outward supplies in the period between the date on which he became liable to registration till the date on which registration has been granted shall declare the same in the first return furnished by him after grant of registration.